8.2.5 Provincial and territorial income tax
Each province and territory also charges income tax in addition to the federal income tax. Their rates and tax brackets vary. The chart below shows their tax rates.
Provinces / Territories |
Rates for 2023 tax year |
|---|---|
Newfoundland and Labrador |
8.7% on the portion of your taxable income that is $41,457 or less, plus 14.5% on the portion of your taxable income over $41,457 up to $82,913, plus 15.8% on the portion of your taxable income over $82,913 up to $148,027, plus 17.8% on the portion of your taxable income over $148,027 up to $207,239, plus 19.8% on the portion of your taxable income over $207,239 up to $264,750, plus 20.8% on the portion of your taxable income over $264,750 up to $529,500, plus 21.3% on the portion of your taxable income over $529,500 up to $1,059,000, plus 21.8% on the portion of your taxable income over $1,059,000 |
Prince Edward Island |
9.8% on the portion of your taxable income that is $31,984 or less, plus 13.8% on the portion of your taxable income over $31,984 up to $63,969, plus 16.7% on the portion of your taxable income over $63,969 |
Nova Scotia |
8.79% on the portion of your taxable income that is $29,590 or less, plus 14.95% on the portion of your taxable income over $29,590 up to $59,180, plus 16.67% on the portion of your taxable income over $59,180 up to $93,000, plus 17.5% on the portion of your taxable income over $93,000 up to $150,000, plus 21% on the portion of your taxable income over $150,000 |
New Brunswick |
9.4% on the portion of your taxable income that is $47,715 or less, plus 14% on the portion of your taxable income over $47,715 up to $95,431, plus 16% on the portion of your taxable income over $95,431 up to $176,756, plus 19.5% on the portion of your taxable income over $176,756 |
Quebec |
14% on the portion of your taxable income that is $49,275 or less, plus 19% on the portion of your taxable income over $49,275 up to $98,540, plus 24% on the portion of your taxable income over $98,540 up to $119,910, plus 25.75% on the portion of your taxable income over $119,910 |
Ontario |
5.05% on the portion of your taxable income that is $49,231 or less, plus 9.15% on the portion of your taxable income over $49,231 up to $98,463, plus 11.16% on the portion of your taxable income over $98,463 up to $150,000, plus 12.16% on the portion of your taxable income over $150,000 up to $220,000, plus 13.16% on the portion of your taxable income over $220,000 |
Manitoba |
10.8% on the portion of your taxable income that is $36,842 or less, plus 12.75% on the portion of your taxable income over $36,842 up to $79,625, plus 17.4% on the portion of your taxable income over $79,625 |
Saskatchewan |
10.5% on the portion of your taxable income that is $49,720 or less, plus 12.5% on the portion of your taxable income over $49,720 up to $142,058, plus 14.5% on the portion of your taxable income over $142,058 |
Alberta |
10% on the portion of your taxable income that is $142,292 or less, plus 12% on the portion of your taxable income over $142,292 up to $170,751, plus 13% on the portion of your taxable income over $170,751 up to $227,668, plus 14% on the portion of your taxable income over $227,668 up to $341,502, plus 15% on the portion of your taxable income over $341,502 |
British Columbia |
5.06% on the portion of your taxable income that is $45,654 or less, plus 7.7% on the portion of your taxable income over $45,654 up to $91,310, plus 10.5% on the portion of your taxable income over $91,310 up to $104,835, plus 12.29% on the portion of your taxable income over $104,835 up to $127,299, plus 14.7% on the portion of your taxable income over $127,299 up to $172,602, plus 16.8% on the portion of your taxable income over $172,602 up to $240,716, plus 20.5% on the portion of your taxable income over $240,716 |
Yukon |
6.4% on the portion of your taxable income that is $53,359 or less, plus 9% on the portion of your taxable income over $53,359 up to $106,717, plus 10.9% on the portion of your taxable income over $106,717 up to $165,430, plus 12.8% on the portion of your taxable income over $165,430 up to $500,000, plus 15% on the portion of your taxable income over $500,000 |
Northwest Territories |
5.9% on the portion of your taxable income that is $48,326 or less, plus 8.6% on the portion of your taxable income over $48,326 up to $96,655, plus 12.2% on the portion of your taxable income over $96,655 up to $157,139, plus 14.05% on the portion of your taxable income over $157,139 |
Nunavut |
4% on the portion of your taxable income that is $50,877 or less, plus 7% on the portion of your taxable income over $50,877 up to $101,754, plus 9% on the portion of your taxable income over $101,754 up to $165,429, plus 11.5% on the portion of your taxable income over $165,429 |
Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)
The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.
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